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CBA Plan was independent of the making of any specific
contribution by an employer.
The information recorded on Form 5500, Schedule B, for each
of the Six Large Plans shows that each of the Six Large Plans had
unfunded past service costs and that the actual contributions
during the plan year, together with the credit balance in the
funding standard account, exceeded the minimum funding
requirement for the plan year. Therefore, section
404(a)(1)(A)(iii) was used to calculate the alternative limit for
purposes of determining petitioner's entitlement to deduct its
contributions to the CBA Plans.
For purposes of section 413(b)(7), the applicable limitation
of section 404(a)(1)(A)(iii) with respect to contributions to
each of the Six Large CBA Plans for the plan year of such CBA
Plan that includes the date February 2, 1986, determined on a
plan year basis and as if all participants were employed by a
single employer, was as follows:
Plan Year Ended In Tax Year
Deductible
Limit Contributions*
California Butchers $34,200,292 $23,905,300
N. Cal. Retail Clerks 92,985,762 78,946,374
S. Cal. UFCW 103,283,669 85,955,898
Central States SESW 957,945,930 664,202,000
UFCW M W Pension Plan 21,780,509 20,642,880
Western Conf./Teamsters 567,476,801 478,491,232
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Last modified: May 25, 2011